Using accounting information to predict aggressive tax location decisions by European groups
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DOI: 10.1016/j.ecosys.2023.101090
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More about this item
Keywords
Aggressive tax planning; Machine learning; Tax havens; Tax compliance by multinationals;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- C53 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Forecasting and Prediction Models; Simulation Methods
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